Kermit and Betty Uecker, Ann Uecker, Jon and Sheridanhansen, Petitioners, v. Commissioner of Internal Revenue, Respondent, 766 F.2d 909 (5th Cir. 1985)

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US Court of Appeals for the Fifth Circuit - 766 F.2d 909 (5th Cir. 1985) July 29, 1985

Leeper & Leeper, Towner Leeper, El Paso, Tex., for petitioners.

Fred T. Goldberg, Jr., Chief Counsel, IRS, Glenn L. Archer, Jr., Asst. Atty. Gen., Tax Div., U.S. Dept. of Justice, Michael L. Paup, Chief, Appellate Sec., David English Carmack, Elaine F. Ferris, Washington, D.C., for respondent.

Appeals from the Decisions of the United States Tax Court.

Before CLARK, Chief Judge, RANDALL, and JOLLY, Circuit Judges.


Without regard to the tax court's analysis of whether the federal grazing privileges are leases or licenses, the decision of the tax court, 81 T.C. 983, is affirmed on the basis of that court's analysis of 26 U.S.C. § 178. Section 178 does not permit the claimed deductions as to privileges or leases such as those involved here which the proof showed could be renewed indefinitely.